Sumire, a wife, is forced to take responsibility for the damages in place of her husband who embezzled company funds and disappeared with his mistress. She chooses to pay back the debt with her own body. The boss takes advantage of her inability to resist and even demands anal sex. He uses all of her expenses to go to a high-class SM club as repayment, and demands various anal play, such as anal hooks, just like the masochistic lady.